The principle of equality in European taxation



Publisher: Kluwer Law International in The Hague, Boston

Written in English
Cover of: The principle of equality in European taxation |
Published: Pages: 279 Downloads: 559
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Subjects:

  • Taxation -- Law and legislation -- Europe.,
  • Equality -- Europe.,
  • Equality -- Europe.,
  • Taxation -- Law and legislation -- Europe.
  • Edition Notes

    Includes bibliographical references and index.

    Statementeditor, Gerard T.K. Meussen.
    SeriesEucotax series on European taxation -- v. 2, Eucotax series on European taxation -- 2.
    ContributionsMeussen, Gerard Theodora Karel, 1957-.
    Classifications
    LC ClassificationsKJC7105 .P75 1999
    The Physical Object
    Paginationxxxi, 279 p. ;
    Number of Pages279
    ID Numbers
    Open LibraryOL18284967M
    ISBN 109041196935, 904119679X
    LC Control Number99016460

This book examines the role played by domestic and international judges in the “flexibilization” of legal systems through general principles. It features revised papers that were presented at the Annual Conference of the European-American Consortium for Legal Education, held . Basic Concepts of International Taxation. As is common in advanced economies, the tax is based on the residence principle, according to which residents (both individuals and . Equality and anti-discrimination approaches in Germany Mario Peucker european forum for migration studies University of Bamberg (Germany) Introduction It is an unanimously agreed fact that the struggle against discrimination can only be effective and lead to sustainable social changes towards a more open and just society if this struggle is. The authors examine such areas as: national variations in the extent of judicial power to review tax legislation; discriminatory tax legislation arising as a response to interest group pressures; the European Convention on Human Rights as the basis for the development of a fully operational principle of equality and the degree of appreciation.

Sources of general principles. The general principles of European Union law are rules of law which a European Union judge, sitting for example in the European Court of Justice, has to find and apply but not ularly for fundamental rights, Article 6(3) of the Treaty on European Union provided. Fundamental rights, as guaranteed by the European Convention . Get this from a library! Legal protection against discriminatory tax legislation: the struggle for equality in European tax law. [J L M Gribnau;] -- "In any democratically constituted regime, the real value of the principle of equality can be measured in a very revealing way: by evaluating the consistency and impartiality of tax legislation and. General principle. The principle of equality regardless of status is a fundamental value in all European member states, and constitutes a core principle that pervades the objectives of every institution. Equality was affirmed by the Court of Justice in Kücükdeveci v Swedex GmbH & Co KG to be a general principle of EU law. In this article we will discuss about the principles of taxation. The most important source of government revenue is tax. A tax is a compulsory payment made by individuals and companies to the govern­ment on the basis of certain well-established rules or criteria such as income earned, property owned, capital gains made or expenditure incurred (money spent) on domestic and .

  Taxation of Foreign Business Income within the European Internal Market Why this book? The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriality or on the principle of worldwide taxation, are in conflict with the objective of achievement of Author: Jérôme Monsenego. The progressive income tax appears to be based primarily on our current and in­creasing mania for compulsory equality in the economic area. Thus we use our hard-won voting equality (one man, one vote) to support a system of gross in­equality in taxation (one man 20 per cent, another man 91 per cent).

The principle of equality in European taxation Download PDF EPUB FB2

The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.

This book examines how these principles influence the tax regimes of eight European : Gerard TK Meussen. The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.

This book examines how these principles influence the tax regimes of eight European jurisdictions. The principle of equality in European taxation. The impact of the equality and non-discrimination principles on tax law and policy, with particular reference to their application in national courts and the European Court of Human Rights is examined in eight European countries by several authors.

This book provides a comprehensive and updated legal analysis of the equality principle in EU law. To this end, it argues for a broad definition of the principle, which includes not only its inter-individual dimension, but also the equality of the Member States before the EU Treaties.

The Principle of Equality in European Taxation The principle of proportionality 47 5. Conclusion 49 3. Belgium 51 Stefaan van Crombrugge 1.

Introduction 51 2. The influence of Artide 14 of thè ECHR and Artide 26 of thè ICCPR on Belgian law 53 3. The determination of categories of persons 54 The introduction of a specific tax The Principle of Equality in EU Law.

Lucia Serena Rossi † Federico Casolari Editors The Principle of Equality book are believed to be true and accurate at the date of publication.

Neither the publisher nor the dimensions of the principle of equality in the European Union (EU). In all demo.

Synopsis. The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of the fact that any system of taxation must comply with them.

This book examines how these principles influence the tax regimes of eight European jurisdictions. The principle of equality in the Treaty on the functioning of the European Union The main rules on non-discrimination in the Treaty on the functioning of the European Union (hereaf-ter: TFEU) can be found in part two of the treaty.

The principle of equality can also be found in the four freedoms the treaty guaranties to citizens of the union5. Legislation in any of the member states.

Assuming that marginal utility of income falls, the principle of equality of marginal sacrifice implies very high marginal rates of taxation. Indeed, in the extreme this principle can be used to recommend per cent rate of tax on the people in highest income bracket in the society.

In the literature one finds a lot of material relating to principles of justice: the principle of equality, the maximizing principle of Utilitarianism, the Pareto principle, the difference/maximin principle of Rawls etc. (Rawls ; see von der Pfordtenp.

ff.). Usually the problem is this, many theories of social justice mainly pay. T1 - "Protection of European taxpayers by the principle of equality" AU - Gribnau, J.L.M. AU - Saddiki, J. N1 - Pagination: PY - Y1 - N2 - In general, the formal definition of the principle of equality is basically the same in the countries compared in this : J.L.M.

Gribnau, J. Saddiki. the Principle of Equality in taxation. I was happily to hear, in the first place that I could participate in this project and secondly that I could write about my preferred sub-theme namely: the Principle of Equality and Special Income Tax Regimes for Individuals.

avoidance and tax evasion and to ensure the fairness of taxation systems. Making the internal market function better The European internal market, also referred to as the single market, allows people and businesses to move and trade freely across the nation group.

However, the co-existence of different tax systems still makes lifeFile Size: KB. Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation.

In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.

Given this weight of constitutional principle, it is really not surprising to the UK tax lawyer that there is no principle of equality in taxation. What is really surprising is that such a principle exists in other European countries. It is only in reading other Chapters in this book that the United Kingdom tax lawyer.

Canons/Principles of Taxation By Adam Smith: Adam smith, the father of modem political economy, has laid down four principles or cannons of taxation in his famous book "Wealth of Nations".

These principles are still considered to be the starting point of sound public finance. The principle of non-discrimination plays a vital role in international and European tax law.

This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental : Niels Bammens. 3 PRINCIPLES OF TAXATION In Chapter 2 of Book V, Smith develops four principles of fair taxation, namely- 1.

The subjects of every state ought to contribute towards the taxation principles and/or the “just” taxation system and that at no time there were any unanimously agreed sets of principles.

This should be borne. This is because the amount of tax should be in proportion to the abilities of the taxpayer. It is one of the fundamental concepts to bring social equality in the country.

The canon of equality states that there should be justice, in the form of equality, when it comes to paying taxes. The research is divided into two parts, the first one analyzing the relation between equality and sovereignty and the second addressing the way the principle of equality among Member States relates to the principles of sincere cooperation, national identity and solidarity that, as we will see, influence the idea of equality by: 3.

Due to the inconsistencies in the benefit principle, the ability to pay principle forms a better alternative for equity in taxation. The principle suggests that the ability to pay should form basis of taxation to maintain fairness.

This means that citizens who earn more should pay more taxes than their counterparts in lower income cadres. The Court underlines the significance of the principle of equality for fair tax legislation. After all, each violation of the principle of equality damages the quality of the tax system.

"The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms.

The objective of this analysis is twofold: to give a clear and thorough overview of. Review a Brill Book; Making Sense of Illustrated Handwritten Archives; FAQ; Search. Close Search. Advanced Search Help Chapter 5. The Principle Of Equality Of Treatment In: Tax Treatment of International Civil Servants.

Author: R.S. Martha. Page Count: Author: R.S. Martha. Clearly a valuable work for tax practitioners and policymakers, Legal Protection against Discriminatory Tax Legislation will also be appreciated by professionals and officials concerned with the complex day-to-day ramifications of the principles of equality and non-discrimination in European society.

title = "Legal Protection against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law,", abstract = "The focus of the contribution by Gribnau is the relationship between increasingly complex tax legislation and the principle of by: 2. The equality jurisprudence of the Court of Justice of the European Union has long drawn criticism for its almost total reliance on Aristotle’s doctrine that likes should be treated like, and unlikes unlike.

As has often been shown, this is a blunt tool, entrenching assumptions and promoting difference-blindness: the symptoms of : Richard Lang. principle enshrined in European Law which seeks to achieve equality between nationals and non-nationals. Equality is also a feature of the tax systems of the Member States.

At national level, it is often treated synonymously with the ability to pay. This principle of economic.

treated equally by the net tax system1. Out of these two redistributive principles, it is that of HE which has generally received the least attention in the literature. Some have argued that this is because HE is the less controversial of the two principles: "Perhaps the most widely accepted principle of equity in taxation is.

Find many great new & used options and get the best deals for EUCOTAX Series on European Taxation Series Set: The Principle of Equality in European Taxation by Gerard T.

Meussen (, Hardcover, New Edition) at the best online prices. The Principle of Equality in European Taxation, pp. 11 et seq. “ The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue.Book Part: Publisher: Kluwer Law International: Abstract: In general, the formal definition of the principle of equality is basically the same in the countries compared in this contibution.

On the other hand, the fact that courts apply this principle according to their national point of view may account for some : J.L.M.

Gribnau, J. Saddiki.Palgrave Macmillan; European Commission (). Gender equality and taxation in the European Union. Directorate General for Internal Policies. Policy Department C: Citizens’ Rights and Constitutional Affairs. Women’s Rights and Gender Equality.

[7] European Commission (). Gender equality and taxation in the European Union.